TY 2023 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023

Name of foundation
FEILD CO-OPERATIVE ASSOCIATION

Number and street (or P.O. box number if mail is not delivered to street address)1076 HIGHLAND COLONY PARKWAY 175
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
RIDGELAND, MS39157

A Employer identification number

64-0155700

B Telephone number (see instructions)

(601) 713-2312

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$29,039,300J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	33		33
4	Dividends and interest from securities...	444,451		426,240
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		1,689,040
b	Gross sales price for all assets on line 6a 6,483,519
7	Capital gain net income (from Part IV, line 2)...			1,712,483
8	Net short-term capital gain.........
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	132,722	130,704	0
12	Total. Add lines 1 through 11........	2,266,246		2,269,460	0
13	Compensation of officers, directors, trustees, etc.	76,400		8,073	0	72,977
14	Other employee salaries and wages......	46,550		41,895	0	4,655
15	Pension plans, employee benefits.......	21,112		0	0	21,112
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	38,792	2,178	0	33,884
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	117,837	117,837	0	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	75,268	5,319	0	6,192
19	Depreciation (attach schedule) and depletion...		13,572	0	0
20	Occupancy..............	59,396		0	0	59,396
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	71,250	39,892	0	31,358
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	520,177		215,194	0	229,574
25	Contributions, gifts, grants paid.......	1,000,000				1,000,000
26	Total expenses and disbursements. Add lines 24 and 25	1,520,177		215,194	0	1,229,574
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	746,069
b	Net investment income (if negative, enter -0-)			2,054,266
c	Adjusted net income (if negative, enter -0-)...				0

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2023)

Form 990-PF (2023)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	100	100	100
	2	Savings and temporary cash investments.........	631,069	738,117	738,117
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	0	List of Attached Documents: // Content 1,328,226	1,328,226
	b	Investments—corporate stock (attach schedule).......	22,052,852	List of Attached Documents: // Content 21,802,465	21,802,465
	c	Investments—corporate bonds (attach schedule).......	936,087	List of Attached Documents: // Content 2,305,484	2,305,484
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	37,033	List of Attached Documents: // Content 40,262	40,262
	14	Land, buildings, and equipment: basis 137,523
		Less: accumulated depreciation (attach schedule) 85,496	65,599	52,027	52,027
	15	Other assets (describe )	List of Attached Documents: // Content 2,872,426	List of Attached Documents: // Content 2,772,619	List of Attached Documents: // Content 2,772,619
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	26,595,166	29,039,300	29,039,300
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )	List of Attached Documents: // Content 394,485	List of Attached Documents: // Content 388,266
	23	Total liabilities (add lines 17 through 22).........	394,485	388,266
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	26,200,681	28,651,034
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	26,200,681	28,651,034
	30	Total liabilities and net assets/fund balances (see instructions).	26,595,166	29,039,300

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

26,200,681

Enter amount from Part I, line 27a .....................

746,069

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

1,963,708

Add lines 1, 2, and 3 ..........................

28,910,458

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

259,424

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

28,651,034

Form 990-PF (2023)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(b) How acquired P—Purchase D—Donation
1 a	PUBLICLY TRADED SECURITIES - SHORT TERM
b	PUBLICLY TRADED SECURITIES - LONG TERM
c	CAPITAL GAINS DIVIDENDS	P
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	558,602	564,986	-6,384
b	5,896,297	4,206,050	1,690,247
c	28,620		28,620
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69			(l) Gains (Col. (h) gain minus col. (k), but not less than -0-) or Losses (from col.(h))
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a			-6,384
b			1,690,247
c			28,620
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	1,712,483
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	28,554
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	28,554
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	28,554
6	Credits/Payments:

a	2023 estimated tax payments and 2022 overpayment credited to 2023	6a	19,429
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	19,429
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	510
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	9,635
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2024 estimated tax	Refunded	11

Form 990-PF (2023)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

MS, TN

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Yes

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

HTTPS://WWW.FEILDCOOPERATIVE.ORG

The books are in care of right arrow

MRS SUSIE CULIPHER Telephone no. right arrow

(601) 713-2312

Located at right arrow

1076 HIGHLAND COLONY PARKWAY SUITE175RIDGELANDMS ZIP+4 right arrow

39157

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2023)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

Yes

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2023? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2023?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2023.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..

Form 990-PF (2023)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

Yes

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Yes

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

Yes

If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment

List of Attached Documents:

// Content

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
WILLIAM M LINK JR	CHAIRMAN 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	CHAIRMAN 0.25	350
B BRYAN JONES III	PRESIDENT 4.00	12,350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	PRESIDENT 4.00	12,350
HOBSON C MCGEHEE III	FIRST VICE PRESIDENT 2.00	5,350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	FIRST VICE PRESIDENT 2.00	5,350
CYNTHIA J THOMPSON	SECOND VICE PRESIDENT 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	SECOND VICE PRESIDENT 0.25	350
SUSIE CULIPHER	SECRETARY/TREASURER 40.00	56,425
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	SECRETARY/TREASURER 40.00	56,425
AMANDA LINK GREENLEE	DIRECTOR 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	350
JOHN HENRY JACKSON	DIRECTOR 0.25	0
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	0
BERNARD B JONES IV	DIRECTOR 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	350
CHASE THOMPSON	DIRECTOR 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	350

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
NONE









Total number of other employees paid over $50,000...................				0

Form 990-PF (2023)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	CONTRIBUTIONS TO CHARITABLE ORGANIZATIONS	1,000,000
2


3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1	STUDENT LOANS	554,907
2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

554,907

Form 990-PF (2023)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

24,001,510

Average of monthly cash balances.......................

1,037,127

Fair market value of all other assets (see instructions)................

275,048

Total (add lines 1a, b, and c).........................

25,313,685

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

25,313,685

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

379,705

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

24,933,980

Minimum investment return. Enter 5% (0.05) of line 5................

1,246,699

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

1,246,699

Tax on investment income for 2022 from Part V, line 5.......

28,554

Income tax for 2022. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

28,554

Distributable amount before adjustments. Subtract line 2c from line 1............

1,218,145

Recoveries of amounts treated as qualifying distributions................

358,916

Add lines 3 and 4............................

1,577,061

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

1,577,061

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

1,229,574

Program-related investments—total from Part VIII-B..................

554,907

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

1,784,481

Form 990-PF (2023)

Page 9

Part XII

Undistributed Income (see instructions)

	(a) Corpus	(b) Years prior to 2022	(c) 2022	(d) 2023
1 Distributable amount for 2023 from Part X, line 7				1,577,061
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......			1,239,291
b Total for prior years:20 , 20, 20		0
3 Excess distributions carryover, if any, to 2022:
a From 2018......
b From 2019......
c From 2020......
d From 2021......
e From 2022......
f Total of lines 3a through e ........	0
4Qualifying distributions for 2023 from Part
XI, line 4: $ 1,784,481
a Applied to 2022, but not more than line 2a			1,239,291
b Applied to undistributed income of prior years (Election required—see instructions).....		0
c Treated as distributions out of corpus (Election required—see instructions)........	0
d Applied to 2023 distributable amount.....				545,190
e Remaining amount distributed out of corpus	0
5 Excess distributions carryover applied to 2023.	0			0
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5	0
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........		0
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......		0
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........		0
e Undistributed income for 2022. Subtract line 4a from line 2a. Taxable amount—see instructions .............			0
f Undistributed income for 2023. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2024 ..........				1,031,871
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......	0
8 Excess distributions carryover from 2018 not applied on line 5 or line 7 (see instructions) ...	0
9 Excess distributions carryover to 2024. Subtract lines 7 and 8 from line 6a ......	0
10 Analysis of line 9:
a Excess from 2019....
b Excess from 2020....
c Excess from 2021....
d Excess from 2022....
e Excess from 2023....

Form 990-PF (2023)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2023	(b) 2022	(c) 2021	(d) 2020	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, line 4 for each year listed .....
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....
(3) Largest amount of support from an exempt organization
(4) Gross investment income

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:

SUSIE CULIPHER
1076 HIGHLAND COLONY PARKWAY STE
175
RIDGELAND,MS39157
(601) 713-2312

bThe form in which applications should be submitted and information and materials they should include:

STUDENT LOAN FUND APPLICATIONS ARE AVAILABLE UPON REQUEST

cAny submission deadlines:

6-8 WEEKS BEFORE A SEMESTER BEGINS

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

LIMITED TO RESIDENTS OF THE STATE OF MISSISSIPPI

Form 990-PF (2023)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AFRICAN BIBLE COLLEGE 5343 CLINTON BLVD JACKSON,MS39209	NONE	PUBLIC	GENERAL SUPPORT	10,000
BB KING MUSEUM AND DELTA INTERPRETIVE CENTER 400 SECOND STREET INDIANOLA,MS38751	NONE	PUBLIC	GENERAL SUPPORT	5,000
BAPTIST HEALTH FOUNDATION 1225 N STATE STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	40,000
BELHAVEN COLLEGE SCHOLARSHIP 1500 PEACHTREE STREET JACKSON,MS392022002	NONE	PUBLIC	GENERAL SUPPORT	25,000
BRISTOW HISTORICAL SOCIETY INC PO BOX 1224 BRISTOW,OK74010	NONE	PUBLIC	GENERAL SUPPORT	10,000
CENTER FOR PREGNANCY CHOICES PO BOX 55664 JACKSON,MS392965664	NONE	PUBLIC	GENERAL SUPPORT	10,000
CENTER FOR VIOLENCE PREVENTION PO BOX 6279 PEARL,MS392886279	NONE	PUBLIC	GENERAL SUPPORT	25,000
CHILDRENS OF MS - UMMC 2500 N STATE STREET JACKSON,MS39216	NONE	PUBLIC	GENERAL SUPPORT	50,000
CHOSEN PEOPLE MINISTRIES 241 EAST 51ST STREET NEW YORK,NY10022	NONE	PUBLIC	GENERAL SUPPORT	5,000
CROSS ROADS MINISTRIES PO BOX 3075 RIDGELAND,MS39158	NONE	PUBLIC	GENERAL SUPPORT	5,000
CYSTIC FIBROSIS FOUNDATION 6931 ARLINGTON ROAD BETHESDA,MD20814	NONE	PUBLIC	GENERAL SUPPORT	10,000
DELTA COUNCIL ADULT LITERARY CENTER - BF SMITH FOUNDATION 433 STONEVILLE ROAD STONEVILLE,MS38776	NONE	PRIVATE	GENERAL SUPPORT	10,000
DELTA STREETS ACADEMY PO BOX 9895 GREENWOOD,MS38930	NONE	PUBLIC	GENERAL SUPPORT	20,000
DIXIE NATIONAL SALE OF JUNIOR CHAMPIONS PROMOTION COMMITTEE PO BOX 36 MISSISSIPPI STATE,MS39762	NONE	PUBLIC	GENERAL SUPPORT	20,000
DREAMNOTE FOUNDATION PO BOX 4856 JACKSON,MS392964856	NONE	PUBLIC	GENERAL SUPPORT	7,500
EMPOWER MS 741 AVIGNON DRIVE SUITE C RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	10,000
FATHERS IN THE FIELD 6796 N FRANKLIN AVENUE LOVELAND,CO80538	NONE	PUBLIC	GENERAL SUPPORT	30,000
FELLOWSHIP OF CHRISTIAN ATHLETES US-51 RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	20,000
FIRST PRESBYTERIAN DAY SCHOOL 1390 N STATE ST JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	5,000
FOUNDATION FOR MISSISSIPPI WILDLIFE FISHERIES AND PARKS PO BOX 14194 JACKSON,MS39236	NONE	PUBLIC	GENERAL SUPPORT	25,000
FRIENDS OF CHILDREN'S HOSPITAL 3900 LAKELAND DRIVE SUITE 205 FLOWOOD,MS39232	NONE	PUBLIC	GENERAL SUPPORT	5,000
GATEWAY RESCUE MISSION 328 S GALLATIN STREET JACKSON,MS39203	NONE	PUBLIC	GENERAL SUPPORT	5,000
JACKSON PREPARATORY SCHOOL FOUNDATION 3100 LAKELAND DRIVE JACKSON,MS39232	NONE	PUBLIC	GENERAL SUPPORT	35,000
JH EVERLASTING ADVENTURES 402 OFFICE PARK DRIVE BIRMINGHAM,AL35223	NONE	PUBLIC	GENERAL SUPPORT	25,000
LIFELINE CHILDREN'S SERVICES 100 MISSIONARY RIDGE BIRMINGHAM,AL35242	NONE	PUBLIC	GENERAL SUPPORT	25,000
MADISON RIDGELAND ACADEMY 7601 OLD CANTON RD MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	40,000
MAGNOLIA SPEECH SCHOOL 733 N FLAG CHAPEL ROAD JACKSON,MS392092206	NONE	PUBLIC	GENERAL SUPPORT	50,000
MAKE A WISH MISSISSIPPI 576 HIGHLAND COLONY PARKWAY SUITE 120 RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	15,000
MANCHESTER ACADEMY 2132 GORDON AVE YAZOO CITY,MS39194	NONE	PUBLIC	GENERAL SUPPORT	10,000
MILLSAPS COLLEGE 1701 NORTH STATE STREET JACKSON,MS392100001	NONE	PUBLIC	GENERAL SUPPORT	5,000
MISSION FIRST PO BOX 250 JACKSON,MS39205	NONE	PUBLIC	GENERAL SUPPORT	20,000
MISSION MISSISSIPPI 840 E RIVER PL 506 JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	5,000
MISSISSIPPI BOOK FESTIVAL FUND 119 PRESIDENT STREET JACKSON,MS39201	NONE	PUBLIC	GENERAL SUPPORT	15,000
MISSISSIPPI CHILDREN'S MUSEUM 2145 HIGHLAND DRIVE JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	15,000
MISSISSIPPI MUSEUM OF ART 380 SOUTH LAMAR STREET JACKSON,MS39201	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI MUSEUM OF NATURAL SCIENCE 2148 RIVERSIDE DRIVE JACKSON,MS392021353	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI OPERA ASSOCIATION 201 E PASCAGOULA STREET 105 JACKSON,MS39201	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI PRISON CHAPEL FOUNDATION INC 1888 MAIN STREET SUITE C-279 MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	25,000
MS CENTER FOR PUBLIC POLICY 520 GEORGE STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	40,000
MUSTARD SEED 1085 LUCKNEY ROAD BRANDON,MS39047	NONE	PUBLIC	GENERAL SUPPORT	10,000
NEW STAGE 1100 CARLISLE STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	5,000
OUTBACK JACKSON 116 ONE MADISON PLAZA SUITE 2100 MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	25,000
PALMER HOME FOR CHILDREN PO BOX 746 COLUMBUS,MS39703	NONE	PUBLIC	GENERAL SUPPORT	25,000
PINEY WOODS COUNTRY SCHOOL PO BOX 57 PINEY WOODS,MS39148	NONE	PUBLIC	GENERAL SUPPORT	25,000
SALVATION ARMY PO BOX 31954 JACKSON,MS39286	NONE	PUBLIC	GENERAL SUPPORT	5,000
ST DOMINIC'S HEALTH SERVICES FOUNDATION 969 LAKELAND DR JACKSON,MS39216	NONE	PUBLIC	GENERAL SUPPORT	40,000
SUNNYBROOK CHILDREN'S HOME INC 222 SUNNYBROOK ROAD RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	25,000
TK MARTIN CENTER PO BOX 9736 MISSISSIPPI STATE,MS39762	NONE	PUBLIC	GENERAL SUPPORT	17,500
TEACH FOR AMERICA 299 SOUTH 9TH STREET SUITE 212 OXFORD,MS38655	NONE	PUBLIC	GENERAL SUPPORT	20,000
THE FIRST TEE OF CENTRAL MISSISSIPPI 4209 LAKELAND DRIVE FLOWOOD,MS39232	NONE	PUBLIC	GENERAL SUPPORT	5,000
UP WITH PEOPLE 6800 BROADWAY SUITE 106 DENVER,CO80221	NONE	PUBLIC	GENERAL SUPPORT	20,000
VELMA JACKSON HIGH SCHOOL 2000 LORING ROAD CAMDEN,MS39045	NONE	PUBLIC	GENERAL SUPPORT	25,000
WE WILL GO 806 N FARISH STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	10,000
REFORMED THEOLOGICAL SEMINARY 4268 I-55 NORTH JACKSON,MS39211	NONE	PUBLIC	GENERAL SUPPORT	35,000
Total ................................. 3a				1,000,000

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2023)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	33
4 Dividends and interest from securities ....			14	444,451
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....
8 Gain or (loss) from sales of assets other than inventory ............			14	1,689,040
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aSTUDENT LOAN INTEREST					85,999
bROYALTY EARNINGS			15	44,705	0
cJOMAC PROPERTIES LP	211100	-2,387			0
dPICCADILLY STREET PARTNERS LLC	211100	6,493			0
eDORCHESTER MINERALS LP	211100	-2,088			0
12 Subtotal. Add columns (b), (d), and (e) ..		2,018		2,178,229	85,999

13Total. Add line 12, columns (b), (d), and (e)..................

2,266,246

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
11A	THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO AID AND ASSIST BOYS AND GIRLS IN OBTAINING AN EDUCATION. THE ACTIVITY OF PROVIDING STUDENT LOANS AND COLLECTING INTEREST ON SAID LOANS IS ONE OF THE MEANS BY WHICH IT ACCOMPLISHES THIS EXEMPT PURPOSE.

Form 990-PF (2023)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2023)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2023 AccountingFeesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	38,792	2,178	0	33,884

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2023 ExpenditureResponsibilityStmt

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Grantee's Name	Grantee's Address	Grant Date	Grant Amount	Grant Purpose	Amount Expended By Grantee	Any Diversion By Grantee?	Dates of Reports By Grantee	Date of Verification	Results of Verification
BF SMITH FOUNDATION	433 STONEVILLE ROAD STONEVILLE,MS38776	2022-11-17	10,000	GENERAL SUPPORT FOR THE FOUNDATION'S ADULT LITERACY PROGRAM (TO ASSIST AND EDUCATE IN INSTRUCTION AND RESEARCH OF ADULT LITERACY PROGRAMS IN THE MISSISSIPPI DELTA)	3,229	NONE	04/12/24	2024-04-12	GRANTEE HAS ENCOUNTERED ISSUES WITH ITS ADULT LITERACY PROGRAM COMING OUT OF COVID WITH REGARDS TO CERTAIN RESTRICTIONS ENCOUNTERED WITH ITS PARTNERING AGENCIES AND THE LOSS OF INSTRUCTORS AND THE STAFF MEMBER WHO HANDLED THE PROGRAM, AND THEREFORE STILL HAS FUNDS ON HAND THAT HAVE NOT BEEN EXPENDED. GRANTEE HAS MADE SIGNIFICANT PROGRESS GETTING THIS PROGRAM BACK TO WHERE IT WAS PRE-COVID AND ALL REMAINING FUNDS ARE EXPECTED TO BE EXPENDED ON THE PROGRAM DURING 2024. GRANTOR CONTINUES TO MONITOR THE PROGRESS OF THE GRANTEE WITH RESPECT TO THIS GRANT. NO FUNDS HAVE BEEN DIVERTED.

- TIN:

TY 2023 GeneralExplanationAttachment

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Identifier	Return Reference	Explanation
	FORM 990, PART VII-A, QUESTION 11:	CONTROLLED ENTITY PER SECTION 512(B)(13)FEILD STUDENT LOANS, LLC1076 HIGHLAND COLONY PARKWAYRIDGELAND, MS 39157EIN: 85-1248743100% OWNED BY FEILD CO-OPERATIVE ASSOCIATIONSINGLE MEMBER LIMITED LIABILITY COMPANY - DISREGARDED ENTITY

- TIN:

TY 2023 InvestmentsCorpBondsSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Name of Bond	End of Year Book Value	End of Year Fair Market Value
AMERICAN TOWER CORP	99,058	99,058
BIOGEN INC	98,372	98,372
CHARLES SCHWAB CORP NOTE	205,130	205,130
DIAMOND HILL CORE BOND FUND Y	244,041	244,041
EATON VANCE SHORT DURATION STRATEGIC INCOME FUND	98,924	98,924
DOUBLELINE LOW DURATION BOND FUND INST	62,475	62,475
GENERAL MILLS INC	98,617	98,617
GENERAL MTRS FINL CO	98,481	98,481
GOLDMAN SACHS GROUP INC	200,498	200,498
JP MORGAN CORE PLUS BOND FUND R6	235,397	235,397
JPMORGAN CHASE CO	148,519	148,519
LORD ABBETT SHT DUR INCOME-F	53,114	53,114
MORGAN STANLEY PRIVATE BANK	100,605	100,605
PIMCO INCOME FUND	306,875	306,875
POPULAR BANK	100,729	100,729
VOYA STRATEGIC INCOME OPPORTUNITIES FUND I	54,412	54,412
WELLS FARGO BANK	100,237	100,237

- TIN:

TY 2023 InvestmentsCorpStockSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBOTT LABORATORIES	36,763	36,763
ABBVIE INC.	52,225	52,225
ACCENTURE PLC	50,882	50,882
ACHIEVE LIFE SCIENCES	12,360	12,360
AGCO CORP COM	293,569	293,569
AIRBNB INC	13,614	13,614
AIR PRODUCTS & CHEMICALS	47,101	47,101
ALLSTATE CORP COM	419,940	419,940
ALPH ALERIAN MLP ETF	21,260	21,260
ALPHABET INC CLASS A	41,907	41,907
ALPHABET INC CLASS C	369,800	369,800
ALTRIA GROUP INC	44,374	44,374
AMAZON.COM INC	978,797	978,797
AMERICAN INTL GROUP INC	20,325	20,325
AMERICAN TOWER CORP NEW	7,340	7,340
AMGEN INC.	50,692	50,692
APPLE COMPUTER INC.	218,260	218,260
APPLIED MATERIALS INC	13,128	13,128
ARES CAPITAL CORP	50,075	50,075
ARES REAL ESTATE INCMOME TRUST CLASS E REIT	241,918	241,918
ARTHUR J GALLAGHER & CO	26,311	26,311
ARTISAN INTL VALUE FUND - INV	65,655	65,655
AT&T INCORPORATED	33,560	33,560
AUTOMATIC DATA PROCESSING	49,856	49,856
BANCPLUS	117,000	117,000
BARON DISCOVERY INSTL	43,932	43,932
BARRICK GOLD CORP	16,281	16,281
BECTON DICKINSON CO	12,435	12,435
BERKSHIRE HATHAWAY CL-B	447,251	447,251
BEST BUY INCORPORATED	27,517	27,517
BIOGEN INC	14,232	14,232
BLACKSTONE INC	101,725	101,725
BOSTON SCIENTIFIC CORP	18,095	18,095
BP PLC ADS	10,620	10,620
BRISTOL MYERS SQUIBB CO.	25,809	25,809
BROADCOM INC	78,138	78,138
BROOKFIELD INFRASTRUCTURE CORP CLASS A	26,566	26,566
CALUMET SPECIALTY PRODUCTS	16,083	16,083
CAMECO CORP	38,790	38,790
CARMAX INC	348,783	348,783
CATERPILLAR INC	16,853	16,853
CBRE GROUP INC CL A	6,330	6,330
CHEVRON TEXACO CORP	178,992	178,992
CHUBB LIMITED	65,477	65,477
CISCO SYS INC.	58,222	58,222
CLARUS CORP NEW	6,895	6,895
CME GROUP INCORPORATED	48,994	48,994
CNX RESOURCES CORP	14,000	14,000
COCA COLA CO	220,280	220,280
COGNET COMMUNICATIONS HOLDINGS INC	355,581	355,581
COMCAST CORP	55,166	55,166
COMPASS DIVERSIFIED HOLDINGS	10,102	10,102
CONAGRA BRANDS INC	5,732	5,732
CONOCO PHILLIPS	16,250	16,250
CONSTELLATION BRANDS, INC.	9,187	9,187
CORTEVA INC	14,903	14,903
COSTCO WHOLESALE CORP	23,763	23,763
DARDEN RESTRAURANTS	38,597	38,597
DELAWARE IVY MID CAP GROWTH FUND R6	38,570	38,570
DEVON ENERGY CORPORATION	44,918	44,918
DIGITAL REALTY TRUST INC	24,224	24,224
DISNEY, WALT CO	20,676	20,676
DOLLAR GENL CORP	10,196	10,196
DORCHESTER MINERALS LTD PARTNERSHIP	19,098	19,098
DOW INC	32,904	32,904
EATON CORPORATION PLC	85,534	85,534
ECOVYST INC	9,770	9,770
EDWARDS LIFESCIENCES, CORP	14,183	14,183
ELI LILLY & CO.	76,945	76,945
ENBRIDGE INC	33,607	33,607
ENCOMPASS HEALTH CORP	383,640	383,640
EQT CORPORATION	21,804	21,804
EXXON MOBILE CORP.	26,995	26,995
EZCORP INC CL A	9,780	9,780
FASTENAL COMPANY	31,219	31,219
FIDELITY 500 INDEX FUND	320,352	320,352
FIRSTENERGY CORP	10,998	10,998
FRANKIN GROWTH A	258,187	258,187
FRANKIN INCOME A1	346,146	346,146
FRANKIN INCOME FUND CL A1	251,250	251,250
FREEPORT-MCMORAN CL-B	216,468	216,468
FULLER & THALER BEHAVIORAL SMALL-CAP EQ R6	28,349	28,349
GAMING & LEISURE PPTYS INC COM	14,805	14,805
GARMIN LTD	31,621	31,621
GARRETT MOTION INC	12,571	12,571
GILEAD SCIENCES INC	16,202	16,202
GODADDY INC	436,424	436,424
GOLDMAN SACHS GQG PARTNERS INTERNATIONAL INST	66,812	66,812
GOLDMAN SACHS US EQUITY DIV & PREMIUM FUND	145,014	145,014
HAGERTY INC CL A	7,800	7,800
HOME DEPOT, INC.	84,661	84,661
HONEY WELL INTERNATIONAL INC.	17,825	17,825
HUNTINGTON BANCHSHARES INCORPORATED	50,880	50,880
IDEXX LABORATORIES INC	954,131	954,131
INTERNATIONAL BUSINESS MACHINES	44,158	44,158
INVESCO S&P 500 LOW VOLATILITY	36,468	36,468
ISHARES EDGE MSCI US VALUE FAC	31,865	31,865
ISHARES RUSSELL 1000 INDEX	69,211	69,211
ISHARES S&P 500 GRWTH ETF	24,257	24,257
ISHARES S&P 500 VAL ETF	25,562	25,562
ISHARES SP500 INDEX FUND	354,879	354,879
JOHNSON & JOHNSON	46,661	46,661
JOHNSON CONTROLS	26,284	26,284
JP MORGAN CHASE & CO	869,375	869,375
JP MORGAN LARGE CAP GROWTH FUND R6	134,812	134,812
JPMORGAN EQUITY PREMIUM INCO	16,494	16,494
JPMORGAN US TREASURY	38,426	38,426
KENNEDY-WILSON HOLDINGS INC	7,428	7,428
KENVUE INC	10,765	10,765
KEYCORP	7,200	7,200
KOPERNIK GLOBAL ALL CAP INSTL CL	31,199	31,199
KORNIT DIGITAL LTD	159,028	159,028
L3HARRIS TECHNOLOGIES INC	8,214	8,214
LAM RESEARCH CORPORATION	36,813	36,813
LEVY STRAUSS & CO	9,097	9,097
LOCKHEED MARTIN CORP.	43,058	43,058
LOWES COMPANIES	25,593	25,593
M&T BANK CORPORATION	9,321	9,321
MARTHON PETE CORPORATION	71,271	71,271
MARVELL TECHNOLOGY INC	528,014	528,014
MEDTRONIC PLC	38,496	38,496
MERCK & COMPANY INCORPORATED	69,318	69,318
META PLATFORMSS INC CL A	19,468	19,468
MICROSOFT CORP.	1,058,015	1,058,015
MONDELEZ INTERNATIONAL INC	51,860	51,860
MONOLITHIC POWER SYSTEMS	27,754	27,754
MORGAN STANLEY	10,164	10,164
MOTOROLA SOLUTIONS INCORPORATED	73,126	73,126
NEDGEN CORP COM	281,540	281,540
NET LEASE OFFICE PROPERTIES REIT	1,220	1,220
NEWMONT CORP	10,182	10,182
NEXTERA ENERGY INC.	24,296	24,296
NORFOLD SOUTHERN CORP	7,092	7,092
NOYO NORDISK A/S ADR	13,035	13,035
NVIDIA	39,122	39,122
NXP SEMICONDUCTORS NV	31,696	31,696
ONEOK INC	33,003	33,003
PALO ALTO NETWORKS INC	36,860	36,860
PAR TECHNOLOGY CORP	17,416	17,416
PAYPAL HLDGS INC	16,151	16,151
PEPSICO INC	99,526	99,526
PFIZER, INC.	36,534	36,534
PHILIP MORRIS INTL INC	56,448	56,448
PLAINS GP HLDG LP PARTN INT A	15,950	15,950
PORTILLOS INC COM	225,410	225,410
PROCTER & GAMBLE CO.	172,331	172,331
PROLOGIS INCX COM	34,258	34,258
PRUDENTIAL FINANCIAL INC.	19,601	19,601
QUEST DIAGNOSTICS INC.	31,437	31,437
RANGE RESOURCES CORP	18,264	18,264
RAYTHEON TECHNOLOGIES CORP	6,395	6,395
ROLLINS INC	541,726	541,726
SALESFORCE.COM	32,629	32,629
SECTOR ENERGY SELECT SECTOR SPDR ETF	20,960	20,960
SMIUCKER JM CO	88,466	88,466
STONEX GROUP INC	18,827	18,827
STRYKER CORPORATION	660,609	660,609
SYSCO CORP	28,155	28,155
TAIWAN SMCNDCTR MFG CO LTD	39,832	39,832
TARGET CORP	20,509	20,509
TECK RESOURCES LTD CL B	21,135	21,135
TEXAS INSTRUMENTS INC.	45,342	45,342
TEXAS PACIFIC LAND CORP	15,725	15,725
THE PROGRESSIVE CORPORATION	50,492	50,492
THERMO FISHER SCIENTIFIC INC.	13,801	13,801
THRIVENT MID CAP STOCK FUND	38,569	38,569
TJX COMPANIES INC.	30,301	30,301
T-MOBILE US INC	25,172	25,172
TREEHOUSE FOODS INC.	311,704	311,704
TRICON RESIDENTIAL INC	10,920	10,920
TRUST FINL CORP	72,954	72,954
TRUSTMARK CORP	334,560	334,560
TYLER TECHNOLOGIES INC	254,635	254,635
U HAUL HOLDINGS CO	15,849	15,849
UNILEVER PLC	14,544	14,544
UNION PAC CORPORATION	28,232	28,232
UNITEDHEALTH GP INC	21,059	21,059
UNITED HEALTH GROUP INC	14,741	14,741
UNTIED PARCEL SERVICE, INC.	13,365	13,365
VALEO ENERGY CORP	38,610	38,610
VALMONT INDUSTRIES INC	436,664	436,664
VANGUARD GROWTH ETF	52,850	52,850
VEEVA SYSTEMS INC	353,274	353,274
VENTAS INCORPORATED REIT	9,968	9,968
VERIZON COMMUNICATIONS INCORPATED	25,103	25,103
VERRA MOBILITY CORP CL A COMMON STK	403,831	403,831
VIEMED HEALTHCARE INC	15,700	15,700
VISA INC.	1,139,292	1,139,292
WALMART INCORPORATED	53,073	53,073
WARNER BROS DISCOVERY INC	24,339	24,339
WATSCO INC	415,616	415,616
WELLS FARGO & CO	59,064	59,064
WHIETESONE REIT	12,290	12,290
WILLIAM BLAIR INTERNATIONAL LEADERS FUND INST	48,609	48,609
WP CAREY INCORPORATED REIT	64,810	64,810
WW GRAINGER, INC.	71,267	71,267
ZOETIS INC	749,019	749,019

- TIN:

TY 2023 InvestmentsGovtObligationsSch

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

US Government Securities - End of Year Book Value:

1,328,226

US Government Securities - End of Year Fair Market Value:

1,328,226

State & Local Government Securities - End of Year Book Value:

State & Local Government Securities - End of Year Fair Market Value:

- TIN:

TY 2023 InvestmentsOtherSchedule2

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
OIL ROYALTY INTEREST	FMV	13,536	13,536
JONES O'BRIEN OIL INVESTMENT	FMV	26,726	26,726

- TIN:

TY 2023 OtherAssetsSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
STUDENT LOANS	2,596,658	2,549,410	2,549,410
OPERATING LEASE RIGHT-OF-USE ASSET	275,768	223,209	223,209

- TIN:

TY 2023 OtherDecreasesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Amount
ALLOWANCE FOR UNCOLLECTIBLE LOANS	258,171
LEASE ADJUSTMENT FOR GAAP	1,253

- TIN:

TY 2023 OtherExpensesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
BANK SERVICE CHARGES	5,164	0	5,164
COLLECTION AGENCY	15,549	15,549	0
COMPUTER COST	15,583	13,812	1,771
MISCELLANEOUS	14,561	2,905	11,656
OFFICE SUPPLIES	10,064	148	9,916
POSTAGE	1,920	1,920	0
TELEPHONE	2,851	0	2,851
UNCOLLECTIBLE ACCOUNTS - INTEREST RECEIVABLE WO	5,558	5,558	0

- TIN:

TY 2023 OtherIncomeSchedule2

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Revenue And Expenses Per Books	Net Investment Income
STUDENT LOAN INTEREST	85,999	85,999
ROYALTY EARNINGS	44,705	44,705
JOMAC PROPERTIES LP	-2,387
PICCADILLY STREET PARTNERS LLC	6,493
DORCHESTER MINERALS LP	-2,088

- TIN:

TY 2023 OtherIncreasesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Amount
UNREALIZED GAINS/LOSSES ON STOCKS AND BONDS	1,963,708

- TIN:

TY 2023 OtherLiabilitiesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Beginning of Year - Book Value	End of Year - Book Value
EXCISE TAX PAYABLE	115,000	160,000
TAXES WITHHELD	2,288	2,374
OPERATING LEASE LIABILITY	277,197	225,892

- TIN:

TY 2023 OtherProfessionalFeesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
OTHER PROFESSIONAL FEES	117,837	117,837	0	0

- TIN:

TY 2023 TaxesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
EXCISE TAX	58,284	0	0
FEDERAL INCOME TAX EXPENSE	3,860	0	0
FOREIGN TAXES	2,032	2,032	0
SOCIAL SECURITY TAXES	9,479	3,287	6,192
STATE INCOME TAX	1,613	0	0